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Billings Rotary Foundation

EIN 20-4048858 · Billings, MT

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceFair62 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO SUPPORT THE CHARITABLE ACTIVITIES OF THE BILLINGS ROTARY CLUB IN ITS EFFORTS TO ENCOURAGE AND FOSTER THE IDEAL OF SERVICE AMONG ITS' MEMBERS TO SERVE ITS' COMMUNITY AND SOCIETY.

Income
$187,779
Spending
$93,595
Spent on programs
89%
Reserves
Over 10 years of spending
Largest source of income
donations and private grants, 81%
Employees
0
Volunteers
0

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 82% of charities in its peer group (philanthropy, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover more than ten years of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 50% of income.

  • Income trend

    15 of 15

    Income rose 119% on the year before.

  • Spending floor

    15 of 15

    89% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 62 out of 100. Higher than 45% of charities in its peer group (philanthropy, under $250k).

  • Independent board

    25 of 25

    12 of 12 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $33,500 spent. COLLEGE SCHOLARSHIPS TO ELEVEN INDIVIDUALS.
  2. $14,080 spent. RAISE FUNDS TO PROVIDE THANKSGIVING AND CHRISTMAS FOOD BASKETS TO THE NEEDY THROUGH FAMILY SERVICE, INC. (AN UNRELATED 501(C)(3)).
  3. $5,950 spent. CONTRIBUTION TO SALVATION ARMY (AN UNRELATED 501(C)(3) FOR OPERATING.
  4. $29,319 spent. SEE SCHEDULE O
  5. DISBURSEMENTS TO UNRELATED 501(C)(3) ORGANIZATIONS - EXPENSES GRANTS MONTANA BOY SCOUTS OF AMERICA $2,500 $2,500 YWCA $2,500 $2,500 BOYS & GIRLS CLUB $2,500 $2,500 YELLOWSTONE COUNTY MUSEUM $1,619 $1,619 YELLOWSTONE ART MUSEUM $2,000 $2,000 BILLINGS SYMPHONY $2,500 $2,500 ST VINCENT DEPAUL $1,200 $1,200 BILLINGS CATHOLIC SCHOOLS $1,000 $1,000 OUR MONTANA $ 500 $ 500 HOODIES FOR HEROES $3,500 $3,500 VETERANS NAVIGATION NETWORK $1,000 $1,000 ADAPTIVE PERFORMANCE CENTER $1,000 $1,000 DOG-TAG BUDDIES $1,000 $1,000 BILLINGS PUBLIC SCHOOLS EDUCATION FOUND. $1,000 $1,000 COMMUNITY LEADERSHIP DEVELOPMENT, INC $2,000 $2,000 -------- -------- 25,819 $25,819 DISBURSEMENT TO SUPPORT ROTARY YOUTH EXCHANGE STUDENT $1,000 $1,000 DISBURSEMENT FOR LIBERIA WELL $2,500 $2,500 -------- -------- $29,319 $29,319 ====== ======

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 2006.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.